2004 (11) TMI 156

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..... wed the credit amount of Rs. 24,000/- to the respondents. 2. Learned SDR has contended that suo motu credit of the disputed amount could not be taken by the respondents without due intimation to permission from the Department. He has referred to the provisions of Rule 173-I(4) of the Rules and Board's Circular No. 249/83/96-CX., dated 11-10-96 in support of his contention. But, in my view, this .....

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